In January 2013, Mitzu Co. pays $2,600,000 for a tract of land with two buildings on it. It plans to demolish Building 1 and build a new store in its place. Building 2 will be a company office; it is appraised at $732,000, with a useful life of 20 years and an $70,000 salvage value. A lighted parking lot near Building 1 has improvements (Land Improvements 1) valued at $427,000 that are expected to last another 14 years with no salvage value. Without the buildings and improvements, the tract of land is valued at $1,891,000. The company also incurs the following additional costs:

Cost to demolish Building 1	$	345,400
Cost of additional land grading		191,400
Cost to construct new building (Building 3), having a useful life of 25 years and a $402,000 salvage value		2,282,000
Cost of new land improvements (Land Improvements 2) near Building 2 having a 20-year useful life and no salvage value		173,000
Total costs		5,591,800

What do I debit and credit to find the following:

1. Record the year-end adjusting entry for the depreciation expense of Building 2.

2. Record the year-end adjusting entry for the depreciation expense of Building 3.

3. Record the year-end adjusting entry for the depreciation expense of Land Improvements 1.

4. Record the year-end adjusting entry for the depreciation expense of Land Improvements 2.